Refunds.
Baltimore City Code, Article 28, § 21-6
in effect§ 21-6. Refunds.
(a) In general.
Whenever any person erroneously, illegally, or unconstitutionally has paid the tax imposed by this subtitle, or whenever any person has paid the tax imposed by this subtitle in connection with a room or rooms in a hotel which such person has rented, used, or occupied for a period of 90 consecutive days or more, the Director of Finance shall refund the amount of such tax so paid upon receipt by him of a properly executed application stating good and sufficient grounds for any such refund.
(b) Application.
Any such application:
(1) must be filed within 3 years from the date when the tax is paid;
(2) must contain such information and be in such form as may be required or approved by the Director of Finance; and
(3) must be signed by both the persons having paid the tax and the proper officer or officers of the particular hotel involved.
(Ord. 76-141; Ord. 61-908.)
Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/code/28/21-6Fetched: 10/25/2026